https://www.taxtmi.com/caselaws?id=768909 CESTAT Kolkata held that salary, PF, and other reimbursements collected by manpower recruitment agencies are not includable in taxable value under Section 67 of Finance Act, 1994. Service tax is payable only on net consideration/commission received from clients, excluding reimbursable expenses paid to employees. Extended period of limitation was not applicable as appellant filed ST-3 returns and paid service tax on commission amount, showing no suppression. The demand for extended period was time-barred. Appeal allowed, impugned order set aside. en-us Thu, 09 Jan 2025 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768909 CESTAT Kolkata held that salary, PF, and other reimbursements collected by manpower recruitment agencies are not includable in taxable value under Section 67 of Finance Act, 1994. Service tax is payable only on net consideration/commission received from clients, excluding reimbursable expenses paid to employees. Extended period of limitation was not applicable as appellant filed ST-3 returns and paid service tax on commission amount, showing no suppression. The demand for extended period was time-barred. Appeal allowed, impugned order set aside. Case-Laws Service Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768909